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4.8. SR SR 12-18-2000
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4.8. SR SR 12-18-2000
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<br />. <br />City of ~ <br />Elk <br /> <br />. <br /> <br />. <br /> <br /> <br />Item #4.8. <br /> <br />MEMORANDUM <br /> <br />TO: <br /> <br />Mayor & City Council <br /> <br />FROM: <br /> <br />Lori Johnson, Finance Director <br /> <br />DATE: <br /> <br />December 18, 2000 <br /> <br />SUBJECT: 2000 Budget Amendments <br /> <br />Attached are the proposed 2000 Budget Amendments. Each year in December <br />the City Council approves amendments to the budget. Amendments are done <br />for several reasons: to incorporate changes the council has made throughout <br />the year, to allocate the contingency fund for cost of living adjustments or <br />other approved personnel additions, and to recognize significant revenue or <br />expenditure variations. Budget amendments are not intended to produce a <br />budget that reflects actual year end revenues or expenditures, nor is it an <br />attempt to estimate what the change in fund balance will be on December 31. <br />Unfortunately, much of the information needed to accurately estimate the <br />year end fund balance is not available at this time, partly because some of the <br />revenues come from outside sources, such as gravel tax which we have no <br />way of estimating. However, as in past years, based on year to date revenues <br />and expenditures, it is estimated that revenues will exceed expenditures due <br />mainly to growth related revenues. (Actual revenues will exceed the <br />amended budget while expenditures are expected to be close to the amended <br />budget.) This will allow for adequate growth in the fund balance to maintain <br />an appropriate percentage of fund balance to operating budget and still give <br />the council the opportunity to reserve funds for other uses. <br /> <br />The council has already spent approximately $44,500 of the contingency <br />budget on special projects or equipment requests made during the year. The <br />remaining balance will be used to fund previously approved cost of living <br />adjustments, an intern in the finance department, and the information <br />services employee contract with the City of Andover. This funding is <br />accomplished by simply reallocating the contingency funds to other <br />departments. A listing of contingency expenditures is included at the end of <br />the attachment for your review. <br /> <br />The majority of the other budget amendments are items already approved by <br />the City Council including the following: <br /> <br />13065 Orono Parkway. P.O. Box 490. Elk River, MN 55330. TDD & Phone (763) 441-7420. Fax (763) 441-7425 <br />
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